STATE OF NEW YORK
________________________________________________________________________
4283
2017-2018 Regular Sessions
IN SENATE
February 8, 2017
___________
Introduced by Sens. MURPHY, CARLUCCI, FUNKE, GALLIVAN, RITCHIE, VALESKY
-- read twice and ordered printed, and when printed to be committed to
the Committee on Education
AN ACT to amend the education law, in relation to exempting BOCES capi-
tal expenditures from limitations upon local school district tax
levies; and providing for the repeal of such provisions upon expira-
tion thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph c of subdivision 2 of section 2023-a of the
2 education law, as amended by section 1 of subpart C of part C of chapter
3 20 of the laws of 2015, is amended to read as follows:
4 c. "Capital local expenditures" means (i) the taxes associated with
5 budgeted expenditures resulting from the financing, refinancing, acqui-
6 sition, design, construction, reconstruction, rehabilitation, improve-
7 ment, furnishing and equipping of, or otherwise providing for school
8 district capital facilities or school district capital equipment,
9 including debt service and lease expenditures, and transportation capi-
10 tal debt service, and (ii) the school district's share of capital local
11 expenditures, as defined in subparagraph (i) of this paragraph, for
12 boards of cooperative educational services as authorized pursuant to
13 section nineteen hundred fifty of this title and approved by the commis-
14 sioner, subject to the approval of the qualified voters where required
15 by law. [The commissioner of taxation and finance shall, as appropri-
16 ate, promulgate rules and regulations which may provide for adjustment
17 of capital local expenditures to reflect a school district's share of
18 additional budgeted capital expenditures made by a board of cooperative
19 educational services.]
20 § 2. Subparagraph 1 of paragraph b of subdivision 4 of section 1950 of
21 the education law, as amended by chapter 474 of the laws of 1996, is
22 amended to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02335-03-7
S. 4283 2
1 (1) Prepare, prior to the annual meeting of members of the boards of
2 education and school trustees, held as provided in paragraph o of this
3 subdivision, a tentative budget of expenditures for the program costs, a
4 tentative budget for capital costs, and a tentative budget for the
5 administration costs of the board of cooperative educational services.
6 Such budgets shall include the proposed budget for the upcoming school
7 year, the previous school year's actual costs and the current school
8 year's projected costs for each object of expenditure. Such program,
9 capital and administrative budgets shall be separately delineated in
10 accordance with the definition of program, capital and administrative
11 costs which shall be promulgated by the commissioner after consultation
12 with school district officials and the director of the budget. Personal
13 service costs for each budget shall include the number of full-time
14 equivalent positions funded and total salary and, except as noted here-
15 in, fringe benefit costs for such positions by program. Each program
16 budget shall also include the local and statewide unit costs of such
17 programs and services proposed for the upcoming school year, such actual
18 unit costs for the previous school year, and the current school year's
19 projected unit costs, all established in accordance with paragraph d of
20 this subdivision. The capital budget shall include facility construction
21 and lease expenditures authorized pursuant to paragraphs p, t and u of
22 this subdivision, payments for the repayment of indebtedness related to
23 capital projects, payments for the acquisition or construction of facil-
24 ities, sites or additions, provided that such budget shall contain a
25 rental, operations and maintenance section that will include base rent
26 costs, total rent costs, operations and maintenance charges, cost per
27 square foot for each facility rented or leased by such board of cooper-
28 ative educational services, and any and all expenditures associated with
29 custodial salaries and benefits, service contracts, supplies, utilities,
30 maintenance and repairs for such facilities, and that such budget shall
31 include the annual debt service and total debt for all facilities
32 financed by bonds or notes of the component districts, annual rental and
33 lease payments and total rental and lease costs for all facilities rent-
34 ed by such board; such capital budget shall also include expenditures
35 resulting from court judgments and orders from administrative bodies or
36 officers, and, to the extent a board's administrative budget has been
37 adopted, one-time costs incurred in the first year in which an employee
38 retires. The administrative budget shall include, but need not be limit-
39 ed to, office and central administrative expenses, traveling expenses
40 and salaries and benefits of supervisors and administrative personnel
41 necessary to carry out the central administrative duties of the supervi-
42 sory district, any and all expenditures associated with the board, the
43 office of district superintendent, general administration, central
44 support services, planning, and all other administrative activities.
45 Such administrative budget shall also specify the amount of supplementa-
46 ry salary and benefits, if any, which the board determines should be
47 paid to the district superintendent of schools and the board shall
48 append to such budget a detailed statement of the total compensation to
49 be paid the district superintendent of schools by the board, including a
50 delineation of the salary, annualized cost of benefits and any in-kind
51 or other form of remuneration to be paid, plus, commencing with the
52 presentation of the budget for the nineteen hundred ninety-seven--nine-
53 ty-eight school year, a list of items of expense eligible for reimburse-
54 ment on expense accounts in the ensuing school year and a statement of
55 the amount of expenses paid to the district superintendent of schools in
56 the prior year for purposes of carrying out his or her official duties;
S. 4283 3
1 provided, however, any school district's share of capital local expendi-
2 tures of a board of cooperative educational services, as defined in
3 subparagraph (ii) of paragraph c of subdivision two of section two thou-
4 sand twenty-three-a of this title, and approved by the commissioner
5 shall not be included in a school district's tax levy pursuant to such
6 section.
7 § 3. This act shall take effect immediately; provided that the amend-
8 ments to paragraph c of subdivision 2 of section 2023-a of the education
9 law made by section one of this act shall be subject to the repeal of
10 such section and shall be deemed repealed therewith; provided, further,
11 that the amendments to subparagraph 1 of paragraph b of subdivision 4 of
12 section 1950 of the education law made by section two of this act shall
13 expire on the same date and manner as section 13 of part A of chapter 97
14 of the laws of 2011, as amended.